Massachusetts charges a 6.25% sales tax on most retail purchases

Massachusetts sales tax is a 6.25% tax added to the price of most goods you buy in stores, online, or by mail order. The tax applies at the point of sale — the store or seller adds it to your bill. You pay it when you check out, not later.

The 6.25% rate is uniform across the state. Cities and towns do not add their own local sales tax on top of it. What you see advertised as the state rate is what you pay everywhere in Massachusetts.

Some items are taxed at a different rate or not taxed at all. Food you cook at home, prescription medications, and certain medical equipment are exempt. Restaurant meals, prepared foods, and candy are taxed. The rules for what counts as "prepared" versus "unprepared" matter and sometimes create confusion at checkout.

Key Takeaways

  • Massachusetts sales tax is 6.25% statewide with no additional local taxes added by cities or towns.
  • Groceries and unprepared food are not taxed, but restaurant meals, prepared foods, and candy are taxed at the full 6.25% rate.
  • Prescription medications and certain medical devices are exempt from sales tax.
  • Online and mail-order purchases are subject to the same 6.25% tax as in-store purchases.

What is and is not taxed in Massachusetts

Food you buy raw and cook yourself — vegetables, meat, dairy, bread, pasta — is not taxed. This includes items from grocery stores, farmers markets, and food co-ops. The exemption covers the unprepared food itself, not the packaging or preparation service.

Prepared foods are taxed. This includes hot foods from a deli counter, restaurant meals, sandwiches made to order, pizza, rotisserie chicken, and items from a salad bar. Candy and sweetened beverages are also taxed. The line between "prepared" and "unprepared" sometimes depends on how the store presents the item — a bakery cookie may or may not be taxed depending on whether it was made on-site or packaged elsewhere.

Clothing and footwear under $175 per item are not taxed in Massachusetts. A single shirt, pair of pants, or shoes below that threshold is exempt. Items over $175 are taxed on the full amount. This applies to new clothing only; used clothing is also exempt regardless of price.

Prescription medications are not taxed. Over-the-counter medications, vitamins, and supplements are taxed. Medical devices prescribed by a doctor — such as diabetic testing supplies, hearing aids, or mobility aids — are typically exempt, but the rules vary by device type.

How online and mail-order purchases are taxed

Online retailers and mail-order companies must collect and send Massachusetts sales tax on purchases shipped to a Massachusetts address. This applies whether the seller is based in Massachusetts or out of state. The 6.25% tax is added to your order total before you pay.

Some online sellers may not collect tax at checkout. If that happens, Massachusetts residents are technically responsible for paying "use tax" — a tax on purchases made outside the state and brought in — but this is rarely enforced for individual purchases. The burden to track and report use tax falls on the buyer, not the seller.

Digital products — software, e-books, streaming subscriptions, and downloaded music — are generally not taxed in Massachusetts. Tangible goods shipped to you are taxed; digital services and downloads are not.

Who collects and where the money goes

The store or seller collects sales tax at the time of purchase. They hold the money and send it to the Massachusetts Department of Revenue on a regular schedule — usually monthly or quarterly depending on the business size. Businesses file a sales tax return showing what they collected and what they owe.

Sales tax revenue goes to the state general fund and is used for state operations, schools, infrastructure, and social services. It does not go to cities or towns directly, though the state distributes some revenue back to municipalities through other funding formulas.

Sales tax on specific categories you might wonder about

Gasoline is taxed at 6.25% like other goods. The tax is included in the price per gallon you see on the pump sign.

Alcohol — beer, wine, and liquor — is subject to both sales tax and excise tax. The excise tax is separate and varies by type of alcohol. You pay both on top of the base price.

Haircuts and personal services are not taxed. This includes salon services, barber services, and similar personal care. Products you buy at a salon — shampoo, styling products — are taxed.

Gym memberships and fitness services are not taxed. Yoga classes, personal training, and similar services are exempt.

Hotel rooms are taxed at 6.25% plus a separate occupancy excise tax that varies by municipality. The total can be 12% to 14% depending on the city.

What happens if you think you were charged incorrectly

If you believe a store charged you sales tax on an exempt item, ask the store manager or customer service. Bring your receipt. Many stores will refund the tax if they made a mistake, though they are not required to do so for small amounts.

If a pattern of incorrect charges concerns you — for example, a store consistently taxing unprepared food — you can file a complaint with the Massachusetts Department of Revenue. The complaint process is informal; you provide details and the department may investigate.

For large purchases or disputes, keep your receipt and the store's name, date, and item description. If you paid tax on something you believe should have been exempt, the store is more likely to correct it if you have documentation.

Frequently Asked Questions

Is there a sales tax holiday in Massachusetts?

Massachusetts does not have an annual sales tax holiday. Some states offer one-week periods where clothing or school supplies are exempt, but Massachusetts does not. The clothing exemption for items under $175 is permanent, not seasonal.

Do I pay sales tax if I buy something out of state and bring it home?

Technically, yes — you owe use tax on purchases made outside Massachusetts and brought into the state. In practice, this is rarely enforced for individual shoppers. Businesses are more likely to be audited for use tax on large purchases.

What if a store charges me tax on clothing that costs less than $175?

Ask the cashier or manager to remove the tax. Clothing under $175 per item should not be taxed. If the store refuses, you can ask for a manager or file a complaint with the Department of Revenue, though small refunds are often not worth the effort.

Are diapers and baby formula taxed?

Diapers and baby formula are taxed at 6.25%. They are not classified as unprepared food or medical devices, so the standard sales tax applies.

Do I pay sales tax on a car purchase?

Yes. Vehicle sales are subject to 6.25% sales tax. The tax is calculated on the purchase price and collected at the time of sale or when you register the vehicle with the Registry of Motor Vehicles.